Filing and paying North Carolina income tax
- Return
- Form D-400, due April 15.
- Withholding
- North Carolina uses its own Form NC-4 (or the shorter NC-4 EZ), separate from the federal W-4.
- Estimated payments
- On Form NC-40, for income without North Carolina withholding.
To see how North Carolina sits against every other state on top rate, bracket count and standard deduction, see state income tax rates for 2026 — all 51 jurisdictions in one sortable table.
How North Carolina Income Tax Compares to Neighboring States
Total income tax (federal + state) on a $100,000 annual salary in 2026, single filer using the standard deduction:
| State | State Tax | Total Income Tax | vs. North Carolina |
|---|---|---|---|
| North Carolina (here) | $3,481 | $16,651 | — |
| Virginia | $4,936 | $18,106 | +$1,455 |
| Tennessee | $0 | $13,170 | -$3,481 |
| Georgia | $4,242 | $17,412 | +$760 |
| South Carolina | $4,244 | $17,414 | +$763 |
A negative "vs." figure means that state collects less total income tax than North Carolina. Federal portion is identical across states; only state tax varies.
Frequently Asked Questions
What is the North Carolina state income tax rate for 2026?
North Carolina has a flat 3.99% state income tax rate for 2026. The rate is the same regardless of income — applied to taxable income after the standard deduction. Federal rates (10%–37%) layer on top.
How much income tax will I pay in North Carolina on a $100,000 salary?
For a single filer earning $100,000 in North Carolina in 2026, expect approximately $13,170 in federal income tax and $3,481 in North Carolina state income tax — for a total income tax of about $16,651, an effective rate of 16.7%. This excludes FICA (Social Security and Medicare), which adds roughly 7.65% on top.
What is the North Carolina income tax rate for 2026?
A flat 3.99%, down from 4.25% in 2025, applied after a $12,750 standard deduction for a single filer. Further cuts from 2027 depend on revenue triggers.
Does North Carolina tax Social Security?
No. Social Security and railroad retirement benefits included in your federal income are deducted on the North Carolina return.
Are government pensions taxed in North Carolina?
It depends on when you became vested. Benefits from North Carolina state and local systems and the federal civil service systems are fully exempt if you had five or more years of service by August 12, 1989 (the Bailey settlement). Otherwise they are taxed like other retirement income.
Does Charlotte have a city income tax?
No. No North Carolina city or county has an income tax.
For the preferential federal rates on long-term gains, see the Capital Gains Tax Calculator. For the federal brackets, standard deduction, and Social Security wage base that sit underneath this state calculation, see 2026 Tax Calculators.